Sustainability Accounting Standards Board (SASB) Mapping Report

The Sustainability Accounting Standards Board (SASB) disclosures represent a voluntary reporting framework to provide decision-useful information to investors about climate risks, opportunities and governance. This mapping report is for our electric utility, Otter Tail Power Company.


The Sustainability Accounting Standards Board (SASB) issued standards for Electric Utilities & Power Generators in October 2018. The use of these standards is voluntary. The following table compares with the standards issued by SASB and it is up to the company to determine how it reports this information to its investors (Updated 12/2020)


Table 1. Sustainability Disclosure Topics & Accounting Metrics








Greenhouse Gas Emissions & Energy Resource Planning

(1) Gross global Scope1 emissions, percentage covered under (2) emissions-limiting regulations, and (3) emissions-reporting regulations

Metric tons(t) CO₂-e, Percentage (%) of Sustainability Report and Quantitative sections of the EEI ESG Report

Greenhouse gas (GHG) emissions associated with power deliveries

Metric tons(t) CO₂-e of Sustainability Report and Quantitative section of the EEI ESG/ Report

Discussion of long-term and short-term strategy or plan to manage Scope1 emissions, emissions reduction targets, and an analysis of performance against those targets

Discussion & Analysis




(1 Number of customers served in markets subject to renewable portfolio standards (RPS) and (2) percentage fulfillment of RPS target by market (2)

Number/ Percentage

OTP Statistical Report:

(1)     62,105

(2)     100%


Air Quality

Air emissions of the following pollutants: (1) Nox (excluding N2O), (2) SOx, (3) particulate matter (PM10), (4) lead (Pb), and (5) mercury (Hg); percentage of each in or near areas of dense population

Metric tons(t), Percentage (%) of Sustainability Report and Quantitative section of  EEI ESG/Sustainability Report




Water Management

(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress

Thousand cubic meters(m³), Percentage (%) of Sustainability Report

Number of incidents of non-compliance associated with water quantity and/or quality permits, standards, and regulations


Disclosed, in general, on of Sustainability Report

Description of water management risks and discussion of strategies and practices to mitigate those risks

n/a of Sustainability Report



Coal Ash Management


Amount of coal combustion residuals (CCR) generated, percentage recycled

Metric tons(t), Percentage (%) of Sustainability Report

Total number of coal combustion residual (CCR) impoundments, broken down by hazard potential classification and structural integrity assessment

Number of Sustainability Report


Table 1. Sustainability Disclosure Topics & Accounting Metrics








Energy Affordability


Average retail electric rate for (1) residential, (2) commercial, and (3) industrial customers


p.6 Annual Report and of Sustainability Report

Typical monthly electric bill for residential customers for (1) 500kWh and (2) 1,000 kWh of electricity delivered per month

Reporting currency

OTP Website:

Number of residential customer electric disconnections for non-payment, percentage reconnected within 30 days (3)

Number, Percentage (%)


Discussion of impact of external factors on customer affordability of electricity, including the economic conditions of the service territory


OTP website: Risk factor disclosure in 10-K, Electric risk factors described in p.14-16

Workforce Health & Safety

(1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR)

Rate in Sustainability Report and OTP website:



End-Use Efficiency & Demand


Percentage of electric utility revenues from rate structures that (1) are decoupled and (2) contain a lost revenue adjustment mechanism (LRAM)

Percentage (%)

Are in the process of filing for decoupling in MN 

Percentage of electric load served by smart grid technology (4)

Percentage (%) by megawatt hours (MWh)

Currently don't have smart grid technology. We propose $145 million of CapX in plan for technology/infra projects 

Customer electricity savings from efficiency measures, by market (5)

Megawatt hours (MWh) of Sustainability Report under Energy Efficiency and Load Management

Nuclear Safety & Emergency Management

Total number of nuclear power units, broken down by U.S. Nuclear Regulatory Commission (NRC) Action Matrix Column


Not Applicable

Description of efforts to manage nuclear safety and emergency preparedness


Not Applicable



Grid Resiliency


Number of incidents of non-compliance with physical and/or cyber security standards or regulations

Number of Sustainability  Report.


(1) System Average Interruption Duration Index (SAIDI), (2) System Average Interruption Frequency Index (SAIFI), and (3) Customer Average Interruption Duration Index (CAIDI), inclusive of major event days (6)

Minutes, Number of Sustainability  Report

Table 2. Activity Metrics 




Number of:(1) residential, (2) commercial, and (3) industrial customers served (7)


p.6 of 10-K and of Sustainability Report and Qualitative section of EEI ESG/Sustainability Report

Total electricity delivered to:(1) residential, (2) commercial, (3) industrial, (4) all other retail customers, and (5) wholesale customers

Megawatt hours (MWh)

p.6 of 10-K

Length of transmission and distribution lines (8)

Kilometers (km)

p.14 of 10-K and of the Sustainability Report

Total electricity generated, percentage by major energy source, percentage in regulated markets (9)

Megawatt hours (MWh)

p.6 of 10-K and of Sustainability Report, and under investor presentations at

Total whole sale electricity purchased (10)

Megawatt hours (MWh)

We report as a percentage of fuel sources that serve our customers, but haven’t included MWh. Will consider reporting in next Sustainability Report.


2. Note to IF-EU-110a.4 – The entity shall discuss its operations in markets with renewable portfolio standards (RPS) regulations or where regulations are emerging, including whether it is meeting its regulatory obligations, whether regulations require future increases or changes to the entity’s renewable energy portfolio, and strategies to maintain compliance with emerging regulations.

3. Note to IF-EU-240a.3 – The entity shall discuss how policies, programs, and regulation impact customer disconnections.

4. Note to IF-EU-420a.2 – The entity shall discuss the opportunities and challenges associated with smart grid.

5. Note to IF-EU-420a.3 – The entity shall discuss customer efficiency regulations relevant to each market in which it operates. 

6. Note to IF-EU-550a.2 – The entity shall discuss notable service disruptions such as those that affected a significant number of customers or disruptions of extended duration.

7. Note to IF-EU-000.A – The number of customers served for each category shall be considered residential, commercial and industrial customers. 

8. Note IF-EU-000.C – The length of transmission and distribution lines shall be calculated on a circuit kilometer basis, where a circuit kilometer is defined as the total length of circuits, regardless of conductors used per circuit.

9. Note to IF-EU-000.D – Generation shall be disclosed by each of the following major energy sources: coal, natural gas, nuclear, petroleum, hydropower, solar, wind, other renewables, and other gases. The scope includes owned and/or operated assets. The scope excludes electricity consumed at the generating facilities.

10. Note to IF-EU-000.E – The scope excludes electricity consumed at the generating facilities.

Table 2 Labor Practices & Diversity




Percentage of active workforce covered under collective bargaining agreements



Voluntary and involuntary turnover rate

Number/Percentage of Sustainability Report

Number of work stoppages and total days idle



Average hourly wage and percentage employees earning minimum wage, by region




Percentage of gender and racial/ethnic group representation for management, technical staff, and all other employees

Number/Percentage of Sustainability Report (Shows gender but not by racial or ethnic group)